Journal of Pension Benefits, Vol. 13, No. 2, p. 56, Winter 2006
13 Pages Posted: 23 Jul 2009
Date Written: 2006
Controversial final regulations (the Circular 230 rules) issued by Treasury and IRS govern standards of practice before the IRS. This article discusses the new regulations. Because of negative reaction to the regulations, new guidance is anticipated.
Keywords: Circular 230
Suggested Citation: Suggested Citation
Pratt, David A., Focus on . . . Circular 230 (2006). Journal of Pension Benefits, Vol. 13, No. 2, p. 56, Winter 2006. Available at SSRN: https://ssrn.com/abstract=1437743